在科技快速發展的時代裡，電子產品的種類越趨多樣，而且越來越容易取得，這些電子產品壽命殆盡時，需透過一定的技術才能夠回收，若處理不完善，這些電子廢棄物將會影響空氣、土壤等汙染問題。鑑於此情形，如有此項處理技術的公司將具有優勢，但處理中同樣會有剩餘的廢棄物無處可去，因此，在資源稀缺的世代，各國對於資源循環再利用以及將資源達到最大效用變得非常重視，也發現電子廢棄物可經由提煉產出金、銀、鈀等貴金屬含量價值的產物，這些行為促成了循環經濟。
企業若具備循環經濟的技術能力，便能提升自身優勢，進而與，其他利害關係人共同合作，將各自的技術共同開發產品等作業，將此行為達到更大價值。
本研究以全球最大光儲存合金靶材廠廠商光洋應材為例，並運用質性研究方法當中的個案研究法來探討光洋應材在實施循環經濟模式之下如何與其他利害關係人創造更大價值，藉此證明循環經濟並非口號，而是能夠與價值共創理論搭配，提升自身與其他合作廠商的優勢與價值並維護我們的環境。

With the rapid-developed technology, various and accessible electronics are popular. The recycling technology of these electronics becomes important because the disposal of the electrical waste has great influence on the air and soil pollutions. Therefore, the industry which turns the electrical waste into precious metals such as gold, silver, and palladium becomes superior. This technology, which maximizes the co-value from the electrical waste, has been intensively focused. This behavior promotes circular economy.
An enterprise with circular-economic technology can improve themselves and furthermore collaborate with the stakeholders, which contributes the individual technology to a joint development, for maximizing the value of the product. This study investigates the world largest ….company, Solar Applied Materials Technology Corporation, which works with the stakeholders for creating higher product value under circular economy, with the method of case study in quantitative research. This study additionally states that the adaption of value co-creation with circular economy would strengthen the partnership and improve the corporate image.

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